FOUR SEASONS COMPANY INFORMATION Beginning Work In Process (units) Units Started Units Completed 1,600 2.000 3,200 Beginning Work In Process Direct Materials Beginning Work In Process Conversion Direct Materials Added During the Month Direct Manufacturing Labor During the Month $ 154,000 $ 82,080 $ 260,000 $ 200,000 % Complete Ending Work In Process - Direct Materials Ending Work In Process - Conversion Costs 100% 60% Abbott Company is using weighted average method. FOUR SEASONS PRODUCTION COST WORKSHEET Step #1 Step #2 Calculate EQUS Direct Materials Conversion Flow of Production Physical Units To Account For Ending Work in Process Accounted For Step #3 - Accumulation of Costs Costs Total Production Costs Direct Materials Conversion Total Costs to Account For Step #4 - Calculate Cost Per EQU Cost Per EQU Step #5 - Assignment of Costs Costs Accounted For